* 19 February 2013 - PAYE and NIC due for the month ended 5th February 2013.

28 February 2013 - 5% surcharge applied where 2011/12 tax has not been settled in full by this date.

* 19 March 2013 - PAYE and NIC due for the month ended 5th March 2013.

April 2013 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

6 April 2013 - Start of 2013/2014 tax year, and The Introduction of Real Time Information (RTI) for employers.

14 April 2013 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st March 2013.

* 19 April 2013 - PAYE and NIC due for the month ended 5th April 2013, including any due on deemed salaries under the IR35 rules. Quarterly PAYE and NIC due for the quarter ended 5th April 2013 for qualifying small employers. Submit Construction Industry Scheme Return for the month ended 5th April 2013.

30 April 2013 – Penalty for late submission of 2012 Self Assessment Tax Return.

May 2013 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

3 May 2013 - Submission date for forms P46 (Car) for changes during the quarter ended 5th April 2013 to car and fuel benefits provided to employees.

* 19 May 2013 - PAYE and NIC due for the month ended 5th May 2013. Final submission date for employers' year end returns (forms P35 and P14) for the year ended 5th April 2013. Submit Construction Industry Scheme Return for the month ended 5th May 2013.

31 May 2013 - Employers to provide employees with forms P60 (year end summaries) for the year ended 5th April 2013.

June 2013 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

* 19 June 2013 - PAYE and NIC due for the month ended 5th June 2013. Submit Construction Industry Scheme Return for the month ended 5th June 2013.

July 2013 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

6 July 2013 - Final submission date for returns of expenses and benefits (forms P11D and P9D) for the year ended 5th April 2013. Relevant employees to be provided with copies of forms P11D and P9D. Deadline to establish any PAYE Settlement Agreement with HMRC if required for the year ended 5 April 2013.

6 July 2013 - Submission date for annual share scheme returns (form 42) for the year ended 5th April 2013.

14 July 2013 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th June 2013.

* 19 July 2013 - PAYE and NIC due for the month ended 5th July 2013.  Quarterly PAYE and NIC due for the quarter ended 5th July 2013 for qualifying small employers. Due date for payment of Class 1A NIC arising on relevant benefits in kind for the year ended 5th April 2013. Submit Construction Industry Scheme Return for the month ended 5th July 2013.

31 July 2013 - Second payment on account due in respect of 2012/13 personal tax. Penalty for late submission of 2012 Self Assessment Tax Return.

August 2013 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

2 August 2013 - Submission date for forms P46 (Car) for changes during the quarter ended 5th July 2012 to car or fuel benefits provided to employees.

* 19 August 2013 - PAYE and NIC due for the month ended 5th August 2013. Submit Construction Industry Scheme Return for the month ended 5th August 2013.

September 2013 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

* 19 September 2013 - PAYE and NIC due for the month ended 5th September 2013. Submit Construction Industry Scheme Return for the month ended 5th September 2013.

October 2013 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

1 October 2013 - Annual increase in National Minimum Wage.

5 October 2013 - Deadline for notifying HM Revenue and Customs of chargeability to income or capital gains tax for the year ended 5th April 2013.

14 October 2013 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th September 2013.

* 19 October 2013 - PAYE and NIC due for the month ended 5th October 2013. Quarterly PAYE and NIC due for the quarter ended 5th October 2013 for qualifying small employers. Due date for payment of tax and class 1B NIC arising under a PAYE Settlement Agreement for the year ended 5th April 2013. Submit Construction Industry Scheme Return for the month ended 5th October 2013.

31 October 2013 - Submission date for 2013 self-assessment tax returns not submitted electronically (where these were issued by 31st July 2013).

November 2013 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

2 November 2013 - Submission date for forms P46 (Car) for changes during the quarter ended 5th October 2013 to car or fuel benefits provided to employees.

* 19 November 2013 - PAYE and NIC due for the month ended 5th November 2013. Submit Construction Industry Scheme Return for the month ended 5th November 2013.

December 2013 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

* 19 December 2013 - PAYE and NIC due for the month ended 5th December 2013. Submit Construction Industry Scheme Return for the month ended 5th December 2013.

January 2014 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

* 14 January 2014 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st December 2013.

* 19 January 2014 - PAYE and NIC due for the month ended 5th January 2014. Quarterly PAYE and NIC due for the quarter ended 5th January 2014 for qualifying small employers. Submit Construction Industry Scheme Return for the month ended 5th January 2014.

31 January 2014 - Final submission date for 2013 self-assessment Tax Returns (where these were issued by 31st October 2013 and are delivered electronically). Balancing payment due for 2012/2013 personal tax. First payment on account due in respect of 2013/2014 personal tax. Penalty for late submission of 2012 Self Assessment Tax Return.

February 2014 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

1 February 2014- Penalty charged where 2013 self-assessment tax return was not filed on time.

2 February 2014 - Submission date for forms P46 (Car) for changes during the quarter ended 5th January 2014 to car or fuel benefits provided to employees.

* 19 February 2014 - PAYE and NIC due for the month ended 5th February 2014.

March 2014 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

* 19 March 2014 - PAYE and NIC due for the month ended 5th March 2014.

April 2014 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date. (RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.) Mark this as the Final Full Payment Submission and “Answer the (end of year) Questions” and “Make the Declaration”.

6 April 2014 - Start of 2013/2014 tax year..

14 April 2014 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st March 2014.

* 19 April 2014 - PAYE and NIC due for the month ended 5th April 2014, including any due on deemed salaries under the IR35 rules. Quarterly PAYE and NIC due for the quarter ended 5th April 2014 for qualifying small employers. Submit Construction Industry Scheme Return for the month ended 5th April 2014.

May 2014 – Full Payment Submission to be sent to HMRC under RTI on or before the salary payment / settlement date.
(RTI Settlement Date. The date funds are credited to an employee’s account if using BACS or the day a cheque is presented, or posted to the employee.)

3 May 2014 - Submission date for forms P46 (Car) for changes during the quarter ended 5th April 2014 to car and fuel benefits provided to employees.

* 19 May 2014 - PAYE and NIC due for the month ended 5th May 2014. Submit Construction Industry Scheme Return for the month ended 5th May 2014.

31 May 2014 - Employers to provide employees with forms P60 (year end summaries) for the year ended 5th April 2014.

* If you pay online, the deadline is extended to 22nd of that month. Both dates refer to when the money should arrive in HMRC's account.